The following statements of financial position have been prepared for the York Group of companies at 31 December 2021. ASSETS York plc Ripon Ltd Beverley Ltd Non-current assets Property, plant and equipment 3,963,900 1,686,900 542,800 Intangible assets 20,000 Investments 1.850.000 5,813,900 1,706,900 542,800 Current assets Inventories 860,000 650,000 490,000 Trade and other receivables 730,000 540,000 356,000 Cash and cash equivalents 29.600 15.500 17.500 1,619,600 1,205,500 863,500 7,433,500 2,912,400 1,406,300 Total assets EQUITY AND LIABILITIES Equity Ordinary share capital (1 shares) 2,000,000 1,000,000 500,000 Share premium account 1,000,000 500,000 100,000 Retained earnings 3,175,500 625,000 210,000 Total equity 6,175,500 2,125,000 810,000 Current liabilities Trade and other payables 878,000 547,400 446,300 Taxation 380,000 240,000 150,000 1,258,000 787,400 596,300 Total equity and liabilities 7,433,500 2,912,400 1,406,300 Additional information (1) York plc acquired 800,000 of Ripon Ltd's ordinary shares on 1 January 2010, for consideration of 1 million of its own ordinary shares and 400,000 cash. At the date of acquisition the fair value of York plc's shares was 1.20 per share. The retained earnings of Ripon Ltd at that date were 245,000 debit. York plc measures non-controlling interest using the fair value method and a valuation of 247,000 was attributed at the acquisition date. (2) The carrying amounts of all assets and liabilities in Ripon Ltd's statement of financial position at the date of acquisition were equal to their fair values. (3) On 1 April 2020 York plc acquired 200,000 of Beverley Ltd's ordinary shares for 1.25 per share. The retained earnings of Beverley Ltd at that date were 56,000 credit. The Chief Executive of York plc took up a position on Beverley's Board of Directors from this date. (4) During the year Ripon Ltd sold goods to York plc at a mark-up of 50%. The goods cost Ripon Ltd 140,000. At the year end, half of these goods remained in York plc's inventory but the invoices for the full amount of these goods had not been settled. (5) York plc carries out annual impairment reviews of goodwill. A loss of 20,000 arose during the current year and needs to be recognised. (6) York plc has calculated that an impairment in the carrying amount of its investment in Beverley Ltd of 50,000 needs to be recognised. REQUIRED Prepare the consolidated statement of financial position of York plc as at 31 March 2021